中交路桥DT项目财务管理体系优化研究

发布时间：2018-04-16 14:42

本文选题：路桥项目 + 财务管理　；参考：《长沙理工大学》2014年硕士论文

【摘要】：随着经济的高速发展,路桥市场的竞争呈现出日益激烈的态势,而对于施工企业来说,在施工过程中,采用全面深化的财务管理是一项重要的工作。尤其是工程施工阶段对于成本的掌控是尤为重要的,需要对成本信息数据进行检测,以此来反映项目过程中的主要活动内容,才能对整个工程项目的资金情况进行把握,优化工程项目管理,避开施工企业可能出现的财务风险,促进项目的良好发展。实际上,这些成本信息数据可以作为工程项目管理控制的主要依据。良好的财务管理,能够对工程项目的规划、进度的安排提供依据,并且掌握现金流量,对企业的经济状况进行控制,以此保证在激烈的市场竞争中占据一席之地。财务管理已经越来越成为现代建筑施工企业关注的焦点。本文通过对中交路桥洞庭湖项目的财务管理进行分析研究,在对国内外研究现状进行综述的基础上,结合财务管理的相关理论知识,对其项目概况进行简要分析,具体分析中交路桥洞庭湖项目财务管理的环境,认为虽然政治环境稳定、金融环境良好,但是中交路桥DT项目财务管理面临项目成本控制缺乏力度、项目财务预算管理不严格、项目财务信息不准确带来经营风险、项目资金管理分散和缺乏监控和项目施工财务风险意识淡薄这五大问题。究其原因,是因为项目财务管理缺乏信息化协同、预算执行缺乏应有的约束力和严肃性、项目财务管理信息化建设和审计不足、项目资金管理模式不适应公司发展现状以及财务管理观念落后,人员素质亟待提升。继而,笔者针对性地提出了中交路桥DT项目财务管理的改进措施,主要包括加强项目财务信息化系统建设、自上而下推行现代财务管理理念和完善全面化预算管理。最后,笔者阐述了中交路桥DT项目财务管理体系构建过程,一是要构建财务管理的组织框架,二是要确立财务管理工作的原则,三是要梳理财务管理工作的流程。笔者认为,中交路桥DT项目财务管理者应该充分运用财务管理“前期积极参与、中期统筹控制、后期严格把关”三原则,分三个阶段切实做好加强财务管理工作的各项措施,才能保障DT建设工程项目的顺利开展。
[Abstract]:With the rapid development of economy, the competition of road and bridge market is becoming more and more fierce. For the construction enterprises, it is an important task to adopt comprehensive and deepening financial management in the construction process.Especially in the construction stage, it is very important to control the cost. It is necessary to detect the cost information data to reflect the main activities in the process of the project, so as to grasp the fund situation of the whole project.Optimize project management, avoid possible financial risks of construction enterprises, and promote the good development of projects.In fact, these cost information data can be used as the main basis of project management and control.Good financial management can provide the basis for the project planning and schedule arrangement, and master the cash flow, control the economic situation of the enterprise, so as to ensure a place in the fierce market competition.Financial management has become the focus of modern construction enterprises.In this paper, the financial management of Dongting Lake project of Zhongjiao Road and Bridge is analyzed. Based on the summary of the domestic and foreign research situation, combined with the relevant theoretical knowledge of financial management, this paper makes a brief analysis of the general situation of the project.Analyzing the financial management environment of Dongting Lake project in Zhongjiao Road Bridge, it is concluded that although the political environment is stable and the financial environment is good, the financial management of DT project of Zhongjiao Road Bridge is faced with the lack of project cost control, and the project financial budget management is not strict.The inaccuracy of project financial information brings about five major problems, such as management risk, decentralized project fund management, lack of supervision and control, and weak awareness of project construction financial risk.The reason is that the project financial management lacks information coordination, the budget implementation lacks due binding force and seriousness, and the project financial management information construction and audit are insufficient.The project fund management mode is not suitable for the development of the company and the backward concept of financial management, and the quality of personnel needs to be improved.Then, the author puts forward the improvement measures of DT project financial management, including strengthening the construction of project financial information system, carrying out the modern financial management idea from top to bottom and perfecting the comprehensive budget management.Finally, the author expounds the construction process of DT project financial management system of Zhongjiao Road and Bridge Project. Firstly, it is necessary to construct the organizational framework of financial management, the second is to establish the principles of financial management work, and the third is to sort out the process of financial management work.The author thinks that the financial managers of DT project of Zhongjiao Road and Bridge should make full use of the three principles of "active participation in the early stage, overall control in the medium term, strict control in the later period", and do a good job in various measures to strengthen the financial management work in three stages.In order to ensure the smooth development of DT construction project.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

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